코로나19 팬데믹에 따른 관광숙박업의 경영성과 변화 연구 - 호텔업 및 리조트업의 재무비율분석에 기초한 시기별 차이분석을 중심으로 -
A Study on Changes in Business Performance of Tourist Accommodation Business due to COVID-19 Pandemic - Focusing on the Analysis of Differences by Period Based on Financial Ratio Analysis of Hotel and Resort -
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초록
The purpose of this study is to compare and analyze the changes in business performance based on the financial ratio analysis data by period of tourist accommodation business due to the COVID-19 pandemic. The target of this study were hotel and resort companies, which are tourist accommodation business, and the financial data of the analysis target were disclosed data from the DART. Using a total of 38 companies as analysis samples, 12 major financial ratio variables from 2019 to 2021 of the analysis companies were calculated, and empirical analysis was performed through corresponding sample t-test. As a result of the study, first, in terms of profitability, the decline and rebound of tourist accommodation business by period of COVID-19 appeared to be high, and compared to resorts, it was found that hotels did not recover to the level before COVID-19. Second, in terms of growth, the sales growth rate of hotels decreased significantly due to the outbreak of COVID-19, but it showed a remarkably rebound with COVID-19. As for resorts, the decrease in sales growth rate due to the COVID-19 outbreak was not significant, so the rebound is also not large. Based on the results of this study, implications for the future strategic direction of tourist accommodation business due to COVID-19 were presented.
Abstract
The purpose of this study is to compare and analyze the changes in business performance based on the financial ratio analysis data by period of tourist accommodation business due to the COVID-19 pandemic. The target of this study were hotel and resort companies, which are tourist accommodation business, and the financial data of the analysis target were disclosed data from the DART. Using a total of 38 companies as analysis samples, 12 major financial ratio variables from 2019 to 2021 of the analysis companies were calculated, and empirical analysis was performed through corresponding sample t-test. As a result of the study, first, in terms of profitability, the decline and rebound of tourist accommodation business by period of COVID-19 appeared to be high, and compared to resorts, it was found that hotels did not recover to the level before COVID-19. Second, in terms of growth, the sales growth rate of hotels decreased significantly due to the outbreak of COVID-19, but it showed a remarkably rebound with COVID-19. As for resorts, the decrease in sales growth rate due to the COVID-19 outbreak was not significant, so the rebound is also not large. Based on the results of this study, implications for the future strategic direction of tourist accommodation business due to COVID-19 were presented.
참고문헌 (35)
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